Mr. Niall Cody:

Approximately 2,500 cases, involving 1,100 taxpayers. The difference between the two numbers is because, if there is an assessment of two years, for example, that is counted as two appeals even though there is only one taxpayer.

Regarding the commentary, and as if the legacy issues were not clear to everyone, the finance committee undertook pre-legislative scrutiny of the legislation before it was enacted. The Chairman mentioned a few points he recalled from that process. All of these figures were on the agenda. One of the reasons the Minister authorised up to five temporary appeal commissioners was the significant legacy issues. One temporary commissioner was appointed to join the two permanent commissioners. If the committee would find it useful, I can set all this out in detail. We cannot have an assessment that is then subject to appeal without us putting on an appeal stop to stop the collection. While the appeal is waiting to be heard, the money is not due. This morning, it was asked whether that interfered with someone's tax clearance certificate. If an assessment is under appeal, the person is entitled to a tax clearance certificate. The tax is not due. That is just a bit of information.